Let the hive mind of Engadget get that for you.
"I've found myself using my PC for a lot of conversations lately, and I'm also considering recording a podcast to share with anyone who will listen. There are tons of USB headset / microphones out there, and I'm hoping someone has some solid recommendations based on experience. I'll consider both headsets and standalone mics, by the way, but I'd like to keep the bill under $100 if possible. Help!"
For reasons no one seems to know- Nokia differentiate between the N & E series & a 3.5mm jack is one of the ways they do this. I still feel that if you go back & see who started doing it regularly first I think Nokia'd win. That said, they're totally behind the curve in software now so a headphone jack can't fix their other inadequacies.
I believe the later comment's accurate: SE has put out some nice feature phones w/ headphone jacks. Their W series isn't bad & is usually cheap.